v3.26.1
Summary of Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Class A Ordinary Shares Subject to Possible Redemption

Accordingly, as of June 30, 2026 and December 31, 2025, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet in the following table:

 

Gross proceeds from IPO   $ 60,000,000  
Subtract:        
Proceeds allocated to Public Rights     (1,440,000 )
Allocation of offering costs related to redeemable shares     (1,561,812 )
Add:        
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     356,959  
Accretion of carrying value to redemption value     339,285  
Class A ordinary shares subject to possible redemption – December 31, 2024   $ 57,694,432  
Add:        
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     2,125,035  
Accretion of carrying value to redemption value     2,662,527  
Subtract:        
Payment to redeemed shareholders     (59,502,058 )
Class A ordinary shares subject to possible redemption – December 31, 2025   $ 2,979,936  
Add:        
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)    

52,811

 
Class A ordinary shares subject to possible redemption – June 30, 2026   $

3,032,747

 
Schedule of Net Income (Loss) Per Share Presented in the Statement of Operations

The net income (loss) per share presented in the statement of operations is based on the following:

 

    Three Months Ended
June 30,
    Six Months Ended
June 30,
 
    2026     2025     2026     2025  
Net (loss) income   $ (15,218 )   $ 379,939     $ (129,206 )   $ 793,141  
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     (26,609 )     (635,851 )     (52,811 )     (1,267,888 )
Accretion of ordinary shares to redemption value           (750,015 )           (1,490,468 )
Net loss including accretion of ordinary shares to redemption value   $ (41,827 )   $ (1,005,927 )   $ (182,017 )   $ (1,965,215 )
Schedule of Basic and Diluted Net Loss Per Ordinary Share
    For the Three Months Ended June 30,  
    2026     2025  
    Redeemable
shares
    Non-redeemable
shares
    Redeemable
shares
    Non-redeemable
shares
 
Basic and diluted net loss per ordinary share                        
Numerator:                        
Allocation of net loss   $ (5,057 )   $ (36,770 )   $ (749,294 )   $ (256,633 )
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     26,609             635,851        
Accretion of ordinary shares subject to possible redemption to redemption value                 750,015        
Allocation of net income (loss)     21,552       (36,770 )     636,572       (256,633 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     282,581       2,055,000       6,000,000       2,055,000  
Basic and diluted net income (loss) per ordinary share   $ 0.08     $ (0.02 )   $ 0.11     $ (0.12 )

 

    For the Six Months Ended June 30,  
    2026     2025  
    Redeemable
shares
    Non-redeemable
shares
    Redeemable
shares
    Non-redeemable
shares
 
Basic and diluted net loss per ordinary share                        
Numerator:                        
Allocation of net loss   $ (22,002 )   $ (160,015 )   $ (1,463,846 )   $ (501,369 )
Subsequent measurement of ordinary shares subject to redemption (interest earned on trust account)     52,811             1,267,888        
Accretion of ordinary shares subject to possible redemption to redemption value                 1,490,468        
Allocation of net income (loss)     30,809       (160,015 )     1,294,510       (501,369 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     282,581       2,055,000       6,000,000       2,055,000  
Basic and diluted net income (loss) per ordinary share   $ 0.11     $ (0.08 )   $ 0.22     $ (0.24 )